2021-04-05-accounts

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Trustees’ Annual Report for the period From 6[th] April 2020 To 5[th] April 2021

Charity name: The Benjamin Winegarten Charitable Trust Charity registration number: 271442

Objectives and Activities

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SORP reference
Summary of the Para 1.17 The charity was formed in 1976
purposes of the charity and is governed by its trust deed
as set out in its dated 12 March 1976. The charity
governing document has continued with its activities
in particular for the relief of
poverty and for the purposes of
advancement of religion and
religious education.
Summary of the main Para 1.17 and The charity provides donations
1.19
activities in relation to and grants to institutions of
those purposes for the religious education and religious
public benefit, in organisations as well as other
particular, the activities, charities working for the relief of
projects or services poverty. Through its involvement
identified in the in the local community it also
accounts. provides donations and grants to
individual referrals in social need.
Statement confirming Para 1.18 The trustees have regard to the
whether the trustees guidance issued by the Charity
have had regard to the Commission on public benefit in
guidance issued by the all aspects of how the charity is
Charity Commission on run and carries out its purpose.
public benefit
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Achievements and Performance

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SORP reference
The charity made grants to other
charitible institutions during the
year to £208,207 (2020
Summary of the main £147,581). There were also
Para 1.20
achievements of the donations and grants to
charity, identifying the individuals to £Nil (2020 £4,000).
difference the charity’s
work has made to the In monitoring performance, the
circumstances of its charity receives regular updates
beneficiaries and any from the causes to which it has
wider benefits to society given support and carefully
as a whole. reviews the progress of those
concerned. Such feedback is an
influence on future policy for
grants and awards.
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Financial Review

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Review of the charity’s Para 1.21 The trustees report that income
financial position at the has remained stable, while at the
end of the period same time they have felt able to
increase charitable grants and
donations during the year.
Indications for the ensuing year
are that income will balance
expenditure.
Statement explaining Para 1.22 The trustees maintain reserves in
the policy for holding order that levels of grants can be
reserves stating why maintained throughout the
they are held economic cycle and to support
longer term projects.
Amount of reserves held Para 1.22 At 5 [th] April 2021 the charity held
reserves of £2,253,595 all of
which are Unrestricted Funds
(2020: £2,078,745).
Reasons for holding zero Para 1.22 Not applicable
reserves
Details of fund materially Para 1.24 Not applicable
in deficit
Explanation of any Para 1.23 Not applicable
uncertainties about the
charity continuing as a
going concern
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Structure, Governance and Management

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Description of charity’s
trusts:
Type of governing Para 1.25 Trust Deed dated 12 [th] March 1976
document
How is the charity Para 1.25 The charity is unincorporated.
constituted?
Trustee selection Para 1.25 The Trustees in conjunction with
methods including their professional advisors deal
details of any with all matters relating to policy
constitutional provisions making and day to day
e.g. election to post or administration including grant
name of any person or making, investment, reserves and
body entitled to appoint risk management, policies and
one or more trustees performance. The Board keeps
the skill requirements of the
Trustee Body under review and
seeks professional advice where
it deems appropriate. The
trustees have the power to
appoint additional trustees as
considered necessary.
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Reference and Administrative details

The Benjamin Winegarten Charitable Trust

Charity name Other name the charity uses

Registered charity 271442 number Charity’s principal 25 St Andrews Grove address Stoke Newington London N16 5NF

Names of the charity trustees who manage the charity

Name of person (or body) Dates acted if not for Trustee name Office (if any) entitled to appoint trustee whole year (if any) 1 E Winegarten S Winegarten L Chontow 2 M Schwab

Funds held as custodian trustees on behalf of others

Description of the assets Not applicable held in this capacity Name and objects of the Not applicable charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements Not applicable for safe custody and segregation of such assets from the charity’s own assets

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) E Winegarten Full name(s) S Winegarten Position (eg Trustee Trustee Secretary, Chair, etc)

Date 1110112022

The Benjamin Winegarten Charitable Trust Charity No (if any) 271442 Annual accounts for the period Period start date To 04/06/2019 Period end date 04/05/2020

Section A Statement of financial activities

Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 300,000 - - 300,000 230,000 Charitable activities S02 - - - - - Other trading activities S03 - - - - - Investments S04 48,232 - - 48,232 50,069 Separate material item of income S05 - - - - - Other S06 - - - - - *Total* S07 348,232 - - 348,232 280,069 Resources expended (Note 6) Expenditure on: Raising funds S08 - - - - - Charitable activities S09 208,287 - - 208,287 151,581 Separate material item of expense S10 Other S11 950 - - 950 972 *Total* S12 209,237 - - 209,237 152,553 S13 138,995 - - 138,995 127,516 Net gains/(losses) on investments S14 35,955 - - 35,955 - 26,069 Net income/(expenditure) S15 174,950 - - 174,950 101,447 Extraordinary items S16 - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - *Net movement in funds* S20 174,950 - - 174,950 101,447 *Reconciliation of funds:* Total funds brought forward S21 2,078,645 - - 2,078,645 1,977,198 *Total funds carried forward* S22 2,253,595 - - 2,253,595 2,078,645 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses):	Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 300,000 - - 300,000 230,000 Charitable activities S02 - - - - - Other trading activities S03 - - - - - Investments S04 48,232 - - 48,232 50,069 Separate material item of income S05 - - - - - Other S06 - - - - - *Total* S07 348,232 - - 348,232 280,069 Resources expended (Note 6) Expenditure on: Raising funds S08 - - - - - Charitable activities S09 208,287 - - 208,287 151,581 Separate material item of expense S10 Other S11 950 - - 950 972 *Total* S12 209,237 - - 209,237 152,553 S13 138,995 - - 138,995 127,516 Net gains/(losses) on investments S14 35,955 - - 35,955 - 26,069 Net income/(expenditure) S15 174,950 - - 174,950 101,447 Extraordinary items S16 - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - *Net movement in funds* S20 174,950 - - 174,950 101,447 *Reconciliation of funds:* Total funds brought forward S21 2,078,645 - - 2,078,645 1,977,198 *Total funds carried forward* S22 2,253,595 - - 2,253,595 2,078,645 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses):	Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 300,000 - - 300,000 230,000 Charitable activities S02 - - - - - Other trading activities S03 - - - - - Investments S04 48,232 - - 48,232 50,069 Separate material item of income S05 - - - - - Other S06 - - - - - *Total* S07 348,232 - - 348,232 280,069 Resources expended (Note 6) Expenditure on: Raising funds S08 - - - - - Charitable activities S09 208,287 - - 208,287 151,581 Separate material item of expense S10 Other S11 950 - - 950 972 *Total* S12 209,237 - - 209,237 152,553 S13 138,995 - - 138,995 127,516 Net gains/(losses) on investments S14 35,955 - - 35,955 - 26,069 Net income/(expenditure) S15 174,950 - - 174,950 101,447 Extraordinary items S16 - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - *Net movement in funds* S20 174,950 - - 174,950 101,447 *Reconciliation of funds:* Total funds brought forward S21 2,078,645 - - 2,078,645 1,977,198 *Total funds carried forward* S22 2,253,595 - - 2,253,595 2,078,645 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses):	Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 300,000 - - 300,000 230,000 Charitable activities S02 - - - - - Other trading activities S03 - - - - - Investments S04 48,232 - - 48,232 50,069 Separate material item of income S05 - - - - - Other S06 - - - - - *Total* S07 348,232 - - 348,232 280,069 Resources expended (Note 6) Expenditure on: Raising funds S08 - - - - - Charitable activities S09 208,287 - - 208,287 151,581 Separate material item of expense S10 Other S11 950 - - 950 972 *Total* S12 209,237 - - 209,237 152,553 S13 138,995 - - 138,995 127,516 Net gains/(losses) on investments S14 35,955 - - 35,955 - 26,069 Net income/(expenditure) S15 174,950 - - 174,950 101,447 Extraordinary items S16 - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - *Net movement in funds* S20 174,950 - - 174,950 101,447 *Reconciliation of funds:* Total funds brought forward S21 2,078,645 - - 2,078,645 1,977,198 *Total funds carried forward* S22 2,253,595 - - 2,253,595 2,078,645 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses):	Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 300,000 - - 300,000 230,000 Charitable activities S02 - - - - - Other trading activities S03 - - - - - Investments S04 48,232 - - 48,232 50,069 Separate material item of income S05 - - - - - Other S06 - - - - - *Total* S07 348,232 - - 348,232 280,069 Resources expended (Note 6) Expenditure on: Raising funds S08 - - - - - Charitable activities S09 208,287 - - 208,287 151,581 Separate material item of expense S10 Other S11 950 - - 950 972 *Total* S12 209,237 - - 209,237 152,553 S13 138,995 - - 138,995 127,516 Net gains/(losses) on investments S14 35,955 - - 35,955 - 26,069 Net income/(expenditure) S15 174,950 - - 174,950 101,447 Extraordinary items S16 - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - *Net movement in funds* S20 174,950 - - 174,950 101,447 *Reconciliation of funds:* Total funds brought forward S21 2,078,645 - - 2,078,645 1,977,198 *Total funds carried forward* S22 2,253,595 - - 2,253,595 2,078,645 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses):
-	-	-	-	-
-	-	-	-	-
174,950	-	-	174,950	101,447

2,078,645	-	-	2,078,645	1,977,198
2,253,595	-	-	2,253,595	2,078,645

Page 1

Section B Balance sheet

		Guidance Notes	Unrestricted funds	Restricted income funds Endowment funds	Restricted income funds Endowment funds	Restricted income funds Endowment funds
			£	£	£
Fixed assets			F01	F02	F03
Intangible assets	(Note 15)	B01	-		-	-
Tangible assets	(Note 14)	B02	140,000		-	-
Heritage assets	(Note 16)	B03	-		-	-
Investments	(Note 17)	B04	217,543		-	-
Current assets	*Total fxed assets*	B05	357,543		-	-
Stocks	(Note 18)	B06	-		-	-
Debtors	(Note 19)	B07	46,376		-	-
Investments	(Note 17.4)	B08	-		-	-
Cash at bank and in	hand (Note 24)	B09	1,853,128		-	-
*Total current assets*		B10	1,899,504		-	-
Creditors: amounts	falling due
within one year	(Note 20)	B11	3,452		-	-
*Net current assets/(liabilities)*		B12	1,896,052		-	-
*Total assets less*	*current liabilities*	B13	2,253,595		-	-
Creditors: amounts	falling due after
one year (Note 20)		B14	-		-	-
Provisions for liabilities		B15	-		-	-
*Total net assets or liabilities*		B16	2,253,595		-	-
Funds of the Charity
Endowment funds (Note 27)		B17	-
Restricted income funds (Note 27)		B18			-
Unrestricted funds		B19	2,253,595			-
Revaluation reserve	*Total funds*	B20 B21	2,253,595		-	-
Signed by one or two trustees on behalf of all
the trustees			Signature			Print N
					Mr S Win Mrs E Win

CC17a (Excel)

01/11/2022

CC17a (Excell 0111112022

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Total this Total last
year year
£ £
F04 F05
- -
140,000 140,000
- -
217,543 181,588
357,543 321,588
- -
46,376 55,539
- -
1,853,128 1,702,468
1,899,504 1,758,007
3,452 950
1,896,052 1,757,057
2,253,595 2,078,645
- -
- -
2,253,595 2,078,645
- -
- -
2,253,595 2,078,645
-
2,253,595 2,078,645
Date of
Name approval
dd/mm/yyyy
negarten 01/11/2022
negarten
01/11/2022
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CC17a (Excel)

01/11/2022

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

and with*
the Statement of Recommended Practice: Accounting and Reporting by Charities
ü preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the going concern assumption doubtful;

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

Not applicable

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.

Yes ü * -Tick as appropriate No

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes ü * -Tick as appropriate No

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes ü * -Tick as appropriate No

CC17a (Excel)

01/11/2022

Section C Not

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied b different or additional policy has been adopted then this is

Recognition of income	These are included in the Stat
	· the charity becomes ent
	· it is more likely than not
	· the monetary value can
	There has been no ofsetting o
Ofsetting	permitted by the FRS 102 SOR
	Grants and donations are only
Grants and donations	criteria are met (5.10 to 5.12
	In the case of performance re
	that the charity has provided
	only occurs when the perform
Legacies	Legacies are included in the S
	grant of probate, the executor
	estate and any conditions atta
	charity or have been met.
Government grants	The charity has received gove
	Gift Aid receivable is included
Tax reclaims on	Any Gift Aid amount recovered
donations and gifts	treated as an addition to the s
	terms of the appeal have spec
Contractual income and	This is only included in the So
performance related	services or met the performan
grants
Donated goods	Donated goods are measured exchanged) unless impractica
	The cost of any stock of goods
	the fair value of those gifts at
	receipt. In the reporting perio
	as an expense at the carrying
	Donated goods for resale are
	expected proceeds from sale
	from other trading activities' w
	sheet. On its sale the value o
	activities' and the proceeds fr
	activities'.
	Goods donated for on-going u
	and included in the SoFA as in

	Gifts in kind for use by the cha
	when receivable.
Donated services and	Donated services and facilitie
facilities	the gift to the charity provided
	Donated services and facilitie
	with an equivalent amount rec
	the SOFA.
Support costs	The charity has incurred expe
Volunteer help	The value of any voluntary he in the trustees’ annual report.
Income from interest,	This is included in the account
royalties and dividends	be measured reliably.

Income from membership Membership subscriptions rec subscriptions Legacies.

	Membership subscriptions wh
	benefts are recognised as inc
	income from charitable activit
Settlement of insurance claims	Insurance claims are only incl criteria are met (5.10 to 5.12 in the SoFA.
Investment gains and losses	This includes any realised or u any gain or loss resulting from
	year.
2.3 EXPENDITURE	AND LIABILITIES
Liability recognition	Liabilities are recognised whe
	constructive obligation comm
	the obligation can be measure
Governance and support costs	Support costs have been alloc Governance costs comprise a compliance with regulation an
	Support costs include central
	categories on a basis consiste
	foor areas, or per capita, staf
Grants with performance conditions	Where the charity gives a gra service or output to be provid recipient of the grant has prov
Grants payable without performance conditions	Where there are no conditions realistically avoid the commitm recognised.
Redundancy cost	The charity made no redunda
Deferred income	No material item of deferred i
Creditors	The charity has creditors whic discounts
	A liability is measured on reco
Provisions for liabilities	measured at the best estimat
	reporting date
Basic fnancial instruments	The charity accounts for basic paragraph 10.7 FRS102 SORP. 11.19, FRS102 SORP.
2.4 ASSETS
Tangible fxed assets for	These are capitalised if they c
use by charity
	They are valued at cost.
	The depreciation rates and me

Intangible fixed assets The charity has intangible fixe physical substance but are ide or legal rights. The amortisat

Heritage assets

They are valued at cost. The charity has heritage asset scientific, technological, geop maintained principally for the rates and methods used as di

Investments

They are valued at cost. Fixed asset investments in qu valued at initially at cost and end. The same treatment is a measured reliably in which ca Investments held for resale or maturity date of less than 1 y

Stocks and work in progress

Stocks held for sale as part of realisable value.

Goods or services provided as based on the service potentia

Work in progress is valued at

Debtors

Debtors (including trade debto settlement amount after any t they are measured at the cash

The charity has has investmen Current asset equivalents with a maturity da investments equivalents with a maturity da to meet short term cash comm

They are valued at fair value e

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

tes to the accounts (cont)

by the charity except for those ticked "No" or "N/a". Where a detailed in the box below.

tement of Financial Activities (SoFA) when: itled to the resources;

that the trustees will receive the resources; and be measured with sufficient reliability.

of assets and liabilities, or income and expenses, unless required or RP or FRS 102.

y included in the SoFA when the general income recognition FRS102 SORP).

lated grants, income must only be recognised to the extent the specified goods or services as entitlement to the grant mance related conditions are met (5.16 FRS 102 SORP).

SOFA when receipt is probable, that is, when there has been rs have established that there are sufficient assets in the ached to the legacy are either within the control of the

ernment grants in the reporting period

in income when there is a valid declaration from the donor. d on a donation is considered to be part of that gift and is same fund as the initial donation unless the donor or the cified otherwise.

FA once the charity has provided the related goods or nce related conditions.

at fair value (the amount for which the asset could be al to do so.

s donated for distribution to beneficiaries is deemed to be the time of their receipt and they are recognised on od in which the stocks are distributed, they are recognised amount of the stocks at distribution.

measured at fair value on initial recognition, which is the less the expected costs of sale, and recognised in 'Income with the corresponding stock recognised in the balance of stock is charged against 'Income from other trading rom sale are also recognised as 'Income from other trading

se by the charity are recognised as tangible fixed assets ncoming resources when receivable.

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ü
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arity are included in the SoFA as income from donations

s are included in the SOFA when received at the value of d the value of the gift can be measured reliably.

s that are consumed immediately are recognised as income cognised as an expense under the appropriate heading in

nditure on support costs.

elp received is not included in the accounts but is described .

ts when receipt is probable and the amount receivable can

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ceived in the nature of a gift are recognised in Donations and

ich gives a member the right to buy services or other come earned from the provision of goods and services as ties.

uded in the SoFA when the general income recognition FRS102 SORP) and are included as an item of other income

unrealised gains or losses on the sale of investments and m revaluing investments to market value at the end of the

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re it is more likely than not that there is a legal or itting the charity to pay out resources and the amount of ed with reasonable certainty.

cated between governance costs and other support. ll costs involving public accountability of the charity and its nd good practice.

functions and have been allocated to activity cost ent with the use of resources, eg allocating property costs by ff costs by the time spent and other costs by their usage.

nt with conditions for its payment being a specific level of ed, such grants are only recognised in the SoFA once the vided the specified service or output.

s attaching to the grant that enables the donor charity to ment, a liability for the full funding obligation must be

ncy payments during the reporting period.

ncome has been included in the accounts.

ch are measured at settlement amounts less any trade

ognition at its historical cost and then subsequently e of the amount required to settle the obligation at the

c financial instruments on initial recognition as per

P. Subsequent measurement is as per paragraphs 11.17 to

can be used for more than one year, and cost at least

ethods used are disclosed in note 9.2.

ed assets, that is, non-monetary assets that do not have entifiable and are controlled by the charity through custody ion rates and methods used are disclosed in note 9.5

ts, that is, non-monetary assets with historic, artistic, hysical or environmental qualities that are held and ir contribution to knowledge and culture. The depreciation sclosed in note 9.6.1.4.

oted shares, traded bonds and similar investments are subsequently at fair value (their market value) at the year applied to unlisted investments unless fair value cannot be se it is measured at cost less impairment.

r pending their sale and cash and cash equivalents with a ear are treated as current asset investments

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ü
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Yes No N/a ü Yes No N/a ü cost less any foreseeable loss that is likely to occur on the contract. Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a except where they qualify as basic fnancial instruments. ü f non-charitable trade are measured at the lower or cost or net s part of a charitable activity are measured at net realisable value l provided by items of stock. ors and loans receivable) are measured on initial recognition at trade discounts or amount advanced by the charity. Subsequently, h or other consideration expected to be received. nts which it holds for resale or pending their sale and cash and cash ate less than one year. These include cash on deposit and cash ate of less than one year held for investment purposes rather than mitments as they fall due.	Yes No N/a ü Yes No N/a ü cost less any foreseeable loss that is likely to occur on the contract. Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a except where they qualify as basic fnancial instruments. ü f non-charitable trade are measured at the lower or cost or net s part of a charitable activity are measured at net realisable value l provided by items of stock. ors and loans receivable) are measured on initial recognition at trade discounts or amount advanced by the charity. Subsequently, h or other consideration expected to be received. nts which it holds for resale or pending their sale and cash and cash ate less than one year. These include cash on deposit and cash ate of less than one year held for investment purposes rather than mitments as they fall due.	Yes No N/a ü Yes No N/a ü cost less any foreseeable loss that is likely to occur on the contract. Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a except where they qualify as basic fnancial instruments. ü f non-charitable trade are measured at the lower or cost or net s part of a charitable activity are measured at net realisable value l provided by items of stock. ors and loans receivable) are measured on initial recognition at trade discounts or amount advanced by the charity. Subsequently, h or other consideration expected to be received. nts which it holds for resale or pending their sale and cash and cash ate less than one year. These include cash on deposit and cash ate of less than one year held for investment purposes rather than mitments as they fall due.	Yes No N/a ü Yes No N/a ü cost less any foreseeable loss that is likely to occur on the contract. Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a except where they qualify as basic fnancial instruments. ü f non-charitable trade are measured at the lower or cost or net s part of a charitable activity are measured at net realisable value l provided by items of stock. ors and loans receivable) are measured on initial recognition at trade discounts or amount advanced by the charity. Subsequently, h or other consideration expected to be received. nts which it holds for resale or pending their sale and cash and cash ate less than one year. These include cash on deposit and cash ate of less than one year held for investment purposes rather than mitments as they fall due.
	ü

Section C Notes to the accounts (cont)

Note 3 Analysis of income

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Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 300,000 - - 300,000 230,000
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - - -
Total 300,000 - - 300,000 230,000
Income from Interest income 2,317 - - 2,317 5,248
investments: Dividend income 7,580 - - 7,580 8,658
Rental and leasing income 37,835 - - 37,835 35,163
Other 500 - - 500 1,000
Total 48,232 - - 48,232 50,069
TOTAL INCOME 348,232 - - 348,232 280,069
Other information:
All income in the prior year was unrestricted.
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CC17a (Excel)

01/11/2022

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

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Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Expenditure on Grants to charitable institutions 208,287 - - 208,287 147,581
charitable
Grants to individuals
activities - - - - 4,000
- - - - -
- - - - -
Total expenditure on charitable
activities 208,287 - - 208,287 151,581
Other
Independent examiner's fee 950 - - 950 950
Bank charges - - - - 22
- - - - -
- - - - -
- - - - -
Total other expenditure 950 - - 950 972
TOTAL EXPENDITURE 209,237 - - 209,237 152,553
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Other information: Analysis of expenditure on charitable activities

CC17a (Excel)

01/11/2022

----- Start of picture text -----
Grant
Activity or funding Support Total this Total prior
Activities undertaken directly
programme of Costs year year
activities
£ £ £ £ £
Activity 1 Grants to charitable institutions 208,287 - 208,287 147,581
Activity 2 Grants to individuals - - - 4,000
Other
Total 208,287 - 208,287 151,581
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CC17a (Excel)

01/11/2022

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner

----- Start of picture text -----
This year Last year
£ £
950 950
0 0
0 0
0 0
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CC17a (Excel)

01/11/2022

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

£ Freehold land & buildings	£ Other land & buildings	£ Plant, machinery and motor vehicles	£ Fixtures, fttings and equipment	Total £
140,000	-	-	-	140,000
140,000	-	-	-	140,000
140,000	-	-	-	140,000
140,000	-	-	-	140,000

14.5 Revaluation If an accounting policy of revaluation is adopted, please provide: the carrying amount that would have been 24,434 recognised had the assets been carried under the cost model.

CC17a (Excel)

01/11/2022

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other	Total
-	181,588	-	-	-	181,588
-	-	-	-	-	-
-	35,955	-	-	-	35,955
-	217,543	-	-	-	217,543

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

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Analysis of investments
Fair value at year end Cost less impairment
£ £
Cash or cash equivalents - -
Listed investments 217,543 -
Investment properties - -
Social investments - -
Other investments - -
Total 217,543 -
Grand total (Fair value at year end+Cost less impairment) 217,543
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CC17a (Excel)

01/11/2022

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors This year Last year £ £ Trade debtors - - Prepayments and accrued income 46,376 55,539 Other debtors 46,376 55,539 Total	This year £	Last year £

	-	-
	46,376	55,539
	46,376	55,539

CC17a (Excel)

01/11/2022

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

20.1 Analysis of creditors
Accruals and deferred income Other creditors Total	Amounts falling due within one year		Amounts falling due after more than one year
	This year £	Last year £	This year £	Last year £
	3,452	950	-	-
	-	-	-	-
	3,452	950	-	-

CC17a (Excel)

01/11/2022

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand This year Last year £ £ Short term cash investments (less than 3 months maturity date) - - Short term deposits 1,319,496 1,317,179 Cash at bank and on hand 533,632 385,289 Other - - Total 1,853,128 1,702,468	Note 24 Cash at bank and in hand This year Last year £ £ Short term cash investments (less than 3 months maturity date) - - Short term deposits 1,319,496 1,317,179 Cash at bank and on hand 533,632 385,289 Other - - Total 1,853,128 1,702,468	Note 24 Cash at bank and in hand This year Last year £ £ Short term cash investments (less than 3 months maturity date) - - Short term deposits 1,319,496 1,317,179 Cash at bank and on hand 533,632 385,289 Other - - Total 1,853,128 1,702,468
	This year £	Last year £
	-	-
	1,319,496	1,317,179
	533,632	385,289
	-	-
	1,853,128	1,702,468

CC17a (Excel)

01/11/2022

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False)

CC17a (Excel)

01/11/2022

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ members of

Charity Name

The Benjamin Winegarten Charitable Trust

5[th] April 2021 On accounts for the year ended

Charity 271442 no (if any)

Set out on pages 1 – 15

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed .

It is my responsibility to:

examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
to state whether particular matters have come to my attention.
Basis of independent My examination was carried out in accordance with general examiner’s Directions given by the Charity Commission. An examination statement includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

IER

Independent In connection with my examination, no matter has come to my examiner's attention (other than that disclosed below ) *statement** 1. which gives me reasonable cause to believe that in, any material

which gives me reasonable cause to believe that in, any material respect, the requirements:
to keep accounting records in accordance with section 130 of the Charities Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Please delete the words in the brackets if they do not apply.

Signed:

Date: 11/01/2022

Name: Kenneth Edwin Clarke, FCA

Relevant Chartered Accountant professional qualification(s) or body (if any):

Address: 35 Hornbeam Road Theydon Bois, Epping Essex, CM16 7JU

Section B Disclosure

Only complete if the examiner needs to highlight material problems.(E.g. accounting records have not been kept in accordance with s132 of the Charities’ Act 2011 and those accounts do not comply with the requirements of the 2008 Regulations setting out the form and content of charity accounts; any material expenditure or action which appears not to be in accordance with the trusts of the charity; any failure to be provided with information and explanations by any past or present trustee, officer or employee; and any material consistency between the accounts and the trustees’ annual report.)

IER

Give here brief details of any items that the examiner wishes to disclose .

NONE

IER

Trustees’ Annual Report for the period From 6[th] April 2020 To 5[th] April 2021

Objectives and Activities

Achievements and Performance

Financial Review

Structure, Governance and Management

Reference and Administrative details

Names of the charity trustees who manage the charity

Funds held as custodian trustees on behalf of others

Declarations

Section A Statement of financial activities

Section B Balance sheet

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

Not applicable

Not applicable

Not applicable

1.3 Change of accounting policy

1.4 Changes to accounting estimates

1.5 Material prior year errors

Section C Not

Note 2 Accounting policies 2.2 INCOME

Income from membership Membership subscriptions rec subscriptions Legacies.

Heritage assets

Investments

Stocks and work in progress

Debtors

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Other information: Analysis of expenditure on charitable activities

Section C Notes to the accounts

10.1 Fees for examination of the accounts

Section C Notes to the accounts (cont)

14.1 Cost or valuation

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Section C Notes to the accounts (cont)

20.1 Analysis of creditors

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

28.1 Trustee remuneration and benefits

28.2 Trustees' expenses

28.3 Transaction(s) with related parties

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Independent In connection with my examination, no matter has come to my examiner's attention (other than that disclosed below ) statement* 1. which gives me reasonable cause to believe that in, any material

Signed:

Relevant Chartered Accountant professional qualification(s) or body (if any):

Section B Disclosure

Independent In connection with my examination, no matter has come to my examiner's attention (other than that disclosed below ) *statement** 1. which gives me reasonable cause to believe that in, any material